COMPLIANCE CALENDAR

30 April 2019

Filing of Form No. 3CEAC (CbCR Intimation) where the groups accounting year ends on 30 June 2018

Filing of Form No. 3CEAD (CbCR) u/s 286(4)(a) and 286(4)(aa) – for groups accounting years ending upto 30 April 2018*

7 May 2019

Payment of Tax Deducted at Source (TDS) and Tax collected at source (TCS) collected in April 2019

10 May 2019

GSTR-7 for the month of April 2019 to be filed by taxpayers required to deduct tax at source (TDS)

GSTR-8 for the month of April 2019 to be filed by taxpayers required to collect tax at source (TCS)

11 May 2019

GSTR-1 for the month of April 2019 to be filed by registered taxpayers with an annual aggregate turnover of more than INR 15 million

13 May 2019

GSTR-6 for the month of April 2019 to be filed by Input service distributors

15 May 2019

Furnishing quarterly statement of TCS deposited for the quarter ending 31 March 2019

20 May 2019

GSTR-3B for the month of April 2019 to be filed by all registered taxpayers

GSTR-5 for the month of April 2019 to be filed by Non-resident taxable person

GSTR-5A for the month of April 2019 to be filed by persons providing Online Information and Database Access or Retrieval (OIDAR) services

30 May 2019

Submission of a statement (in Form No. 49C) by non-resident having a liaison office in India for the financial year 2018-19

Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in April, 2019

Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in April, 2019

31 May 2019

Furnishing quarterly statement of TDS deposited for the quarter ending 31 March 2019

Furnishing of statement of financial transaction (in Form No. 61A) as required to be furnished under sub-section (1) of section 285BA of the Act respect of the financial year 2018-19

Due date for e-filing of annual statement of reportable accounts as required to be furnished under section 285BA(1)(k) (in Form No. 61B) for the calendar year 2018 by reporting financial institutions

Filing of Form No. 3CEAC (CbCR Intimation) where the groups accounting year ends on 31 July 2018

Filing of Form No. 3CEAD (CbCR) u/s 286(4)(a) and 286(4)(aa) – for groups accounting years ending on 31 May 2018

30 June 2019

Filing of Form No. 3CEAC (CbCR Intimation) where the groups accounting year ends on 31 August 2018

Filing of Form No. 3CEAD (CbCR) u/s 286(4)(a) and 286(4)(aa) – for groups accounting years ending on 30 June 2018

*Considering that the India – USA intergovernmental agreement for automatic exchange is not active, but that the agreement was signed on 27 March 2019, there is a view that this may not be needed for constituent entities whose parent entities are in USA.

The compliance due dates have been stated with the assumption that the MNE group satisfies the thresholds prescribed for filing of CbCR for the relevant accounting year.